有效的公共财政管理促进有效治理和可持续城市发展

IF 1.1 Q3 PUBLIC ADMINISTRATION
S. Musau
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引用次数: 0

摘要

目的:本文研究了良好财务治理的原则,包括:财务规划实践、收入动员战略、监测和评价单位,并评估了它们如何影响可持续城市发展。研究方法:通过情境分析,本文提出了一个概念性文献,该文献评估了有效治理、货币管理与城市可持续发展之间是否存在相关性。研究发现:公共财务管理的根本原因在于对市议会采用的财务实践进行逻辑、高效和及时的评估,一方面促进制度学习,提高未来绩效,从而提高其财务决策水平。因此,它得出结论,公共资金的有效和高效使用取决于问责制的水平。此外,良好的财政治理和良好的体制结构对于实现可持续发展至关重要。对理论、实践和政策的独特贡献:本文建议公共机构应努力实现良好的财务治理,以加强管理决策、问责制和组织学习,以实现可持续发展。本文还建议企业绩效评估应支持基于证据的决策制定以及名义上的遵守。为了加强规划、服务提供和政策过程,应适当地使评估制度化、供资和定位。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
EFFICIENT PUBLIC FINANCIAL MANAGEMENT FOR EFFECTIVE GOVERNANCE AND SUSTAINABLE URBAN DEVELOPMENT
Purpose: This paper looked at the principles of good financial governance that including: Financial planning practices, Revenue mobilization strategies, monitoring and evaluation units and assessed how they affect sustainable urban development. Methodology: Through a situational analysis, this report comes up with a conceptual literature which evaluates existence of correlation between efficient governance, monetary management as well as sustainable urban development. Findings: The paper established that the fundamental reason for public financial management is logical, efficient and time-time evaluation of financial practices employed by the urban councils to promote institutional learning on one hand as well as improving future performance and therefore, enhance the standard of their financial decision making. And thus, it concludes that effective and efficient use of public funds depends on the level of Accountability. Also, good financial governance and good institutional structures are crucial in attaining sustainable development. Unique Contribution to Theory, Practice and Policy: The paper recommends that, public institutions should strive to attain good financial governance which enhances management decisions, accountability and organization learning in attaining sustainable development. This paper also recommends that M&E should support evidence-based decision making as well as nominal compliance. In order to enhance planning, service delivery and policy process M&E should be properly institutionalized, funded and located.
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来源期刊
CiteScore
2.70
自引率
18.20%
发文量
10
审稿时长
6 weeks
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